Splish Brothers Inc. has been in business several years. At the end of the current year, the unadjusted balances show: Accounts Receivable Sales Revenue Allowance for Doubtful Accounts $336,800 2,217,800 5,944 Bad debts are estimated to be 7% of receivables. Record adjustment to Allowance for Doubtful Accounts in a tabular summary. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Assets = Liabilities + Stockholders' Equity Retain Allowance for doubtful accounts Accounts Receivable - = + Common Stock + Revenue Ex Beg. $ Bal. 67 ta Adj. Stockholders' Equity Retained Earnings Common Stock + Revenue - Expense A